Abstract
In this article, the authors focus on the issue in the field of refund of excise duty on motor oils within Europe. Some states have a refund in their legislation, most European countries do not, and this creates pressure from carriers to make decisions, where and how much it pays to refuel with their vehicles in international transport. Survey research has been created for this article, analyzing and comparing the conditions for creating a competitive environment across Europe. The artikle also wants to point out that reimbursement is not subject to national transport, respectively international transport and drawing by foreign carriers in countries is supported, where a refund is made.
Highlights
The tax revenue from the excise duty on mineral oils can be classified as one of the highest, which are credited to the state budget of the country
Since 2010, the EU Member States have been obliged to comply with the minimum level of taxation of excise duties on mineral oils according to two legal standards
From the picture (Fig. 1) we find out that the component of excise tax on mineral oils contributes to the total tax in SR as of 31.12.2018 approximately 10%
Summary
The tax revenue from the excise duty on mineral oils can be classified as one of the highest, which are credited to the state budget of the country. The main reason why carriers make this decision is that fuel costs are the largest cost item. It is possible to use the option of refunding excise duty on mineral oils for given vehicle types in 6 EU member states. These countries are more competitive than others. The first option is to set a minimum level of taxation This determination would be for all vehicles and the situation could be that the revenue to the state budget rather decreased. The second option is precisely to determine the refund of excise duty on diesel fuel and based on conditions that are already in place in those states
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